Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 22: Miscellaneous provisions
Chapter 1: Transfers of trade without a change of ownership
Section 947: Rules for determining “A”
2815.This section supplements section 945 of this Act. It is based on section 344(5), (7) and (10) of ICTA.
2816.Section 344(7)(a) of ICTA defines “the value of assets (other than money)”. Subsection (3) omits as unnecessary the reference to money.
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